The following partially completed T-accounts are for Stanford Corporation: Raw Materials Debit Credit Balance 7,000 (2) 24,000 (1) 19,000 Work In Process Debit Credit Balance 11,000 (7) ? (2) 15,000 (4) 18,000 (6) 31,000 Finished Goods Debit Credit Balance 18,000 (7) 62,000 15,000 Manufacturing Overhead Debit Credit (2) 9,000 (6) 31,000 (3) 16,000 (4) 8,000 (5) 5,000 Accumulated Depreciation--Factory Debit Credit Balance 82,000 (3) 16,000 Sales Salaries Expense Debit Credit (4) 11,000 Accounts Payable Debit Credit Balance (1) 19,000 (5) 5,000 Salaries and Wages Payable Debit Credit Balance 7,000 (4) 37,000 The cost of goods manufactured is: